The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

In this work, the effect of ceramic coating on performance, exhaust gas temperature and gases emissions of diesel engine operated on diesel fuel and biodiesel blends was investigated. A conventional four stroke, direct injected, single cylinder, diesel engine was tested at constant speed and at different load conditions using diesel fuel and biodiesel blends. The inlet and exhaust valves, the head of piston and cylinder head of the engine were coated by ceramic materials. Ceramic layers were made of (210-240) μm of Al2O3 and (30-60) μm of 4NiCr5Al as a bond coat for inlet and exhaust valves and (350-400) μm of YSZ and (50-100) μm of 4NiCr5Al as a bond coat for head of piston and (280-320) μm of Sic and (40-80) μm of 4NiCr5Al as a b

Highly-fluorescent Carbon Quantum Dots (CQDs) are synthesized in simple step by hydrothermal carbonization method of natural precursor such as orange juice as a carbon source. Hydrothermal method for synthesized CQDs requires simple and inexpensive equipment and raw materials, thus this method are now common synthesis method. The prepared CQDs have ultrafine size up to few nanometers and   several features such as high solubility in water, low toxicity, high biocompatibility, photo-bleaching resistant, Chemical inertness and ease of functionalization which qualifies it for use in many applications such as bio-imaging, photo-labeling and photo-catalysis.

       This research demonstrates the

In the present study, activated carbon supported metal oxides was prepared for thiophene removal from model fuel (Thiophene in n-hexane) using adsorptive desulfurization technique. Commercial activated carbon was loaded individually with copper oxide in the form of Cu₂O/AC. A comparison of the kinetic and isotherm models of the sorption of thiophene from model fuel was made at different operating conditions including adsorbent dose, initial thiophene concentration and contact time. Various adsorption rate constants and isotherm parameters were calculated. Results indicated that the desulfurization was enhanced when copper was loaded onto activated carbon surface. The highest desulfurization percent for Cu₂O/AC and o

New complexes of the [M(Ura)(Phen)(OH2)Cl2]Cl.2H2O type, where (Ura) uracil ; (Phen) 1,10-phenanthroline hydrate; M (Cr+3 , Fe+3 and La+3) were synthesized from mix ligand and characterized . These complexes have been characterized by the elemental micro analysis, spectral (FT-IR., UV-Vis, 1HNMR, 13CNMR and Mass) and magnetic susceptibility as well the molar conductive mensuration. Cr+3, Fe+3 and La+3- complexes of six–coordinated were proposed for the insulated for three metal(III) complexes for molecular formulas following into uracil property and 1,10-phenanthroline hydrate present . The proposed molecular structure for all metal (III) complexes is octahedral geometries .The biological activity was tested of metal(III) salts, liga

The new bidentate Schiff base ligand namely [(E)-N1-(4-methoxy benzylidene) benzene-1, 2-diamine] was prepared from condensation of 4-Methoxy benzaldehyde with O-Phenylene diamine at 1:1 molar ratio in ethanol as a solvent in presence of drops of 48% HBr. The structure of ligand (L) was characterized by, FT-IR, U.V-Vis., 1H-, 13C- NMR spectrophotometer, melting point and elemental microanalysis C.H.N. Metal complexes of the ligand (L) in general molecular formula [M(L)3], where M= Mn(II), Co(II), Ni(II),Cu(II) and Hg(II); L=(C14H14N2O) in ratio (1:3)(Metal:Ligand) were synthesized and characterized by Atomic absorption, FT- IR, U.V-Vis. spectra, molar conductivity, chloride content, melting point and magnetic susceptibility from the above d

Complexes of (Co2+, Ni2+, Cu2+, Zn2+, Cd2+ and Hg2+) with the ligand Ethyl cyano (2-methyl carboxylate phenyl azo acetate) (ECA) have been prepared and characterized by FTIR, (UV-Visible), Atomic absorption spectroscopy, Molar conductivity measurements and magnetic moments measurements. The following general formula has been suggested for the prepared complexes [M(ECA)2]Cl2 where M = (Co2+, Ni2+, Cu2+ ,Zn2+, Cd2+, Hg2+) and the geometry is octahedral.